Arkansas House Bill HB1094

Arkansas 2026 Regular Session

• Introduced: 4/14/26
• Refer: 4/14/26
• Report Pass: 4/21/26
• Engrossed: 4/22/26
• Enrolled: 4/23/26
• Chaptered: 4/27/26
• Passed: 4/27/26

Caption

AN ACT TO MAKE AN APPROPRIATION FOR STATE TURNBACK FOR COUNTIES AND MUNICIPALITIES BY THE OFFICE OF THE TREASURER OF STATE SUPPLEMENTAL APPROPRIATION.

Summary

HB1094 is a supplemental appropriation act for the Arkansas Office of the Treasurer of State. It provides $90 million for distribution to counties from the Property Tax Relief Trust Fund to support statewide property tax reduction efforts, and it states that this funding is in addition to amounts already appropriated in Act 541 of 2025. The bill is framed as a fiscal-session budget measure rather than a policy overhaul, and it includes standard provisions requiring compliance with state fiscal, procurement, accounting, and budgetary laws. The bill also contains an emergency clause, declaring that the additional funds are needed immediately so the Treasurer can continue essential governmental services without interruption. If effective as enacted, the appropriation would authorize the Treasurer to disburse the new county property tax relief funds during fiscal year 2025-2026, subject to existing legal and administrative controls. The act became law as Act 114 on April 27, 2026.

Impact

HB1094 increases state spending authority by adding a $90 million supplemental appropriation for county property tax relief distributions through the Treasurer of State. It affects the Property Tax Relief Trust Fund and the Treasurer’s administration of state turnback to counties, but it does not create a new program or amend substantive tax law. Its practical effect is to provide additional state aid to counties for property tax reduction, supplementing prior appropriations made in Act 541 of 2025.

Sentiment

The bill appears to have been broadly supported and noncontroversial. It passed the House 96-1 and the Senate 32-0, indicating strong bipartisan approval. The absence of committee transcript discussion also suggests it moved as a routine budget item with little public dispute.

Contention

There is little visible contention in the available record. The only notable point of possible concern is the size of the supplemental appropriation and its use of state funds for property tax relief, but the overwhelming vote margins indicate that any disagreement was minimal. The emergency clause and the claim of insufficient funds for essential services reflect the bill’s urgency, but no specific opposing arguments are documented in the provided materials.